1. Discussion. a. Portability was supposed to simplify the estate tax system. Prior to portability, if one spouse died, to secure that deceased spouse’s exemption required affirmative planning in most […]
1. Discussion. In Powell, the Tax Court, in a reviewed decision, determined that the assets that had been transferred to a family limited partnership (“FLP”) were included in the decedent’s […]
Date and Time: Wednesday, June 21, 2017 12 noon (ET). Speakers: Martin M. Shenkman, Esq., Jonathan G. Blattmachr, Esq., and Peter Fidler. Sponsor: Interactive Legal and Peak Trust Company. Course […]